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United Kingdom

United Kingdom Highest marginal tax rate Stats

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Definitions

  • Corporate rate: Highest marginal tax rate (corporate rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of corporations.
  • Individual > On income exceeding > US$: Highest marginal tax rate (individual rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of individuals. This series presents the income levels for individuals above which the highest marginal tax rates levied at the national level apply.
  • Individual rate: Highest marginal tax rate (individual rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of individuals.
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STAT AMOUNT DATE RANK HISTORY
Corporate rate 28% 2009 48th out of 108
Individual > On income exceeding > US$ $66,047.00 2009 27th out of 65
Individual rate 40% 2009 23th out of 87

SOURCES: KPMG's Corporate and Indirect Tax Rate Survey 2009 (www.kpmg.com), and PricewaterhouseCoopers's Worldwide Tax Summaries Online (www.pwc.com).; KPMG's Individual Income Tax and Social Security Rate Survey 2009 (www.kpmg.com), and PricewaterhouseCoopers's Worldwide Tax Summaries Online (www.pwc.com).

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